Narayan Chandra Jana, Purba Medinipur V. ITO, Ward - 27(3), Haldia, Haldia

MA 08/KOL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9155 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, JM & SHRI P.M. JAGTAP, VP] M.A. NO. 08/KOL/2021 ARISING OUT OF I.T.A. NO. 1310/KOL/2017 ASSESSMENT YEAR: 2012-13 NARAYAN CHANDRA JANA BHUBAN KALUA, TAMLUK, PURBA MEDINIPUR, WEST BENGAL, PIN-721 627. VS. INCOME TAX OFFICER WARD-27(3), HALDIA, HALDIA. (PAN: ADFPJ 4085 L) APPELLANT RESPONDENT FOR THE APPELLANT SHRI SUBASH AGARWAL, ADV. FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT DATE OF HEARING 19.03.2021 DATE OF PRONOUNCEMENT 19.03.2021 ORDER PER SHRI A.T.VARKEY, JM THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 06.12.2018 FOR ASSESSMENT YEAR (HEREINAFTER AY) 2012- 13. 2. AT THE OUTSET, IT HAS BEEN NOTICED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. ACCORDING TO THE LD. AR, SHRI SUBASH AGARWAL, THE ASSESSEE HAD ENGAGED SHRI ATIN DAS, ADVOCATE TO REPRESENT THE APPEAL (ITA NO. 1310/KOL/2017) BEFORE THE TRIBUNAL. HOWEVER, THE COUNSEL FELL SICK AND SO COULD NOT APPEAR BEFORE THE TRIBUNAL AND THEREFORE HE PRAYS THAT THE TRIBUNAL MAY RECALL THE ORDER AND RESTORE THE APPEAL. 3. HAVING HEARD BOTH THE PARTIES AND PERUSED THE RECORDS, WE NOTE THAT THE IMPUGNED ORDER OF THE TRIBUNAL IS AN EX-PARTE ORDER WITHOUT GOING THROUGH THE MERITS OF THE CASE. THE LD. ADVOCATE FOR THE ASSESSEE COULD NOT APPEAR SINCE HE FELL SICK AND 2 M.A. NO. 08/KOL/2021 ARISING OUT OF I.T.A. NO. 1310/KOL/2017 ASSESSMENT YEAR: 2012-13 NARAYAN CHANDRA JANA. THEREFORE THE OMISSION ON THE PART OF THE ADVOCATE NOT TO APPEAR DURING HEARING CANNOT BE A GROUND TO PENALIZE THE ASSESSEE. THEREFORE WE RECALL THE IMPUGNED ORDER DATED 06.12.2018 AND RESTORE THIS APPEAL AND DIRECT THE REGISTRY TO FIX THE CASE IN DUE COURSE. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2021. SD/- SD/- (P.M. JAGTAP) (A.T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 19 TH MARCH, 2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT NARAYAN CHANDRA JANA, BHUBAN KALUA, TAMLUK, PURBA MEDINIPUR, WEST BENGAL, PIN-721 627. 2 RESPONDENT INCOME TAX OFFICER, WARD-27(3), HALDIA, HALDIA. 3 CIT(A)-7, KOLKATA. (SENT THROUGH E-MAIL) 4 CIT 5 DR, KOLKATA BENCHES, KOLKATA . (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR